CLA-2-82:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an eyebrow grooming set from China.
Dear Mr. Kenny:
In your letter dated August 20, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
An image was provided in lieu of a sample.
The product under consideration is described in your submission as the “Brow Grooming Set,” CVS item number 367772. This set consists of stainless-steel tweezers, a single-bladed, stainless-steel razor set into a plastic handle, and a plastic brush cap with nylon bristles that fits over the razor. They will be packaged together in a blister pack ready for retail sale.
We concur that this product would be a set for classification purposes but disagree that this product would be classified within heading 9603 utilizing General Rule of Interpretation (GRI) 3(c). This set is like the one ruled upon in New York ruling N311143, dated April 21, 2020. Similarly, this office considered the importance of the tweezers and the razor to the activity of brow grooming and is of the opinion that no one item provides the essential character, so GRI 3(b) would not apply. Further, you indicate the brush cap holds little comparative value to the tweezers and the razor, and we note that the brush is in the form of a cap and cannot be used independently and must rely on the razor to provide the handle, so this brush cap would not merit equal consideration. Thus, the razor of heading 8212 would provide the classification to this set as it occurs last in numerical order in comparison to the tweezers, GRI 3(c) noted.
The applicable subheading for the “Brow Grooming Set,” CVS item number 367772, will be 8212.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[r]azors and razor blades (including razor blade blanks in strips), and base metal parts thereof: [r]azors.” The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8212.10.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8212.10.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division